WHEN IS THE TAXPAYER NECESSARY TO REGISTER THE DECLARATION OF THE INDIVIDUAL INCOME TAX IN SR Cover Image

KEDY JE DAŇOVNÍK POVINNÝ PODAŤ DAŇOVÉ PRIZNANIE NA DAŇ Z PRÍJMOV FO V SR
WHEN IS THE TAXPAYER NECESSARY TO REGISTER THE DECLARATION OF THE INDIVIDUAL INCOME TAX IN SR

Author(s): Marina Sedliačiková
Subject(s): Public Finances, Fiscal Politics / Budgeting
Published by: Masarykova univerzita
Keywords: individual income tax; declaration of taxes; tax base; tax calculation; tax base; non-taxable part of tax base; tax bonus;
Summary/Abstract: Yearly, the end of March is connected with the date, when it is necessary to make returns to the individual income tax and to pay the tax pro the last period of taxation. The paper is focused on the presentation of information that is essential for the declaration of taxes and forthe tax calculation. The presented paper is enriched by the practical demonstration of this problem, namely individual income tax calculation pro the last period of taxation, shown at the example from the business praxis in SR.

  • Page Range: 66-70
  • Page Count: 5
  • Publication Year: 2010
  • Language: Slovak